On 16 May 2023, the China Securities Regulatory Commission (CSRC) published Guideline No. 6 on the Application of Regulatory Rules on Overseas Securities Offerings and Listings: Guidelines for Overseas Offering of Global Depositary Receipts (GDR) by Domestic Listed Companies. It provides detailed guidance from the CSRC on the registration, filing, use of proceeds and other requirements on overseas offerings of GDRs by Chinese listed companies.